题目内容

资产负债表日的调整事项是指()。

A. 资产负债表日或以前已经存在的事项
B. 资产负债表日或以前已经存在,资产负债表日后得以证实的事项
C. 资产负债表日或以前已经存在,资产负债表日后得以证实,且对资产负债表日存在状况编制的会计报表产生重大影响的事项
D. 资产负债日不存在,但其产生对分析企业状况有重大影响的事项

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对于当期应予以资本化的借款费用,应当反映在()科目中。

A. 财务费用
B. 固定资产
C. 应付账款
D. 在建工程

Franklin's life is full of charming (有趣的) stories which all young men should know--how he peddled(叫卖) ballads in Boston, and stood, the guest of kings, in Europe; how he worked his pas sage as a stowaway to Philadelphia, and rode in the queen's own litter in France; how he walked the streets of Philadelphia, homeless and unknown, with three penny rolls for his breakfast, and dined at the tables of princess, and received his friends in a palace; how he raised a kite from a cow shed, and was showered with all the high degrees the colleges of the world could give, how he was duped by a false friend as a boy, and became the friend of all humanity as a man; how he was made Major Gen eral Franklin, only to resign because; as he said, he was no soldier, and yet helped to organize the army that stood before the trained troops of England and Germany.
This poor Boston boy, with scarcely a day's schooling, became master of six languages and never stopped studying; this neglected apprentice tamed the lightening, made his name famous, received degrees and diplomas from colleges in both hemispheres, and became forever remembered as "Doctor Franklin" ,philosopher ,patriot ,scientist ,philanthropist(慈善家) and statesman.
Self-made, self-taught, self-reared ,the candle maker's son gave light to all the world; the street ballad seller set all men singing of liberty; the runaway apprentice became the most sought-after man of two continents, and brought his native land to praise and honour him.
He built America--for what our Republic today is largely due to the prudence, the forethought, the statesmanship, the enterprise, the wisdom, and the ability of Benjamin Franklin. He belongs to the world, but especially does he belong to America. As the nations honoured him while living, so the Re public glorifies him when dead, and has enshrined him in the choicest of its niches--the one he regarded as the loftiest--the hearts of the common people, from whom he had sprung and in their hearts Franklin will live forever.
Which of the following is not mentioned in the first paragraph?

A. Franklin lived a poor life in Boston when he was young.
B. When Franklin first got to philadelphia, he was homeless and unknown, and he had to buy cheap bread for breakfast.
C. Franklin was cheated by a false friend as a boy.
D. Franklin was a candle maker's son and mastered six languages.

Almost everyone has dome kind of hobby. It may be【23】from collecting stamps to making model air planes. Some hobbies are very【24】; others don't,【25】at all. Some collections are worth a lot of money; others are valuable only【26】their owners.
I know a man who has a coin collection worth several thousand dollars. A short time ago he bought a rare fifty-cent piece【27】$ 250. He was very happy about his collection and thought the price was reason able. On the contrary, my youngest brother【28】match boxes. He has almost 600 of them. But I doubt if they are worth any money. However, for my brother they are【29】valuable. Nothing makes him【30】than to find a new match box for his collection.
(36)

A. time
B. energy
C. interests
D. fun

You'll never sell any product that is as important as yourself, so you want to do it right. Selling yourself--in job interviews, in your performance on the job so you can earn a promotion ,and in working with outsiders so you can make yourself attractive to other companies and thus increase your career progress and your earning power--is your most basic selling job. Almost everybody in business must go through the process at least several times in his or her career.
Having been through the same experience myself several times, I have my own four main rules to follow. They have helped me ,and they can help you ,too:
Ⅰ. Show your future employers what you can do for them. What do you bring that's unique? To paraphrase President Kennedy: Ask not what your employer can de for you, but what you can do for your employer. Don't tell the person interviewing you what's on your resume(简历) , which they have already read. Tell them instead how you are going to do this job better than anyone else would ;make them think about how good the boss who hired you will look. In other words, sell your advantages, not your features. You do that by talking about your knowledge and your skills--the experience and contacts you have developed in your field and the abilities you have developed over your career.
Ⅱ. Maintain an open attitude. Openness is the quality that is essential in virtually every, kind of social and business talk if you are to be successful. Don't be so businesslike in your behaviour. Communicate your enthusiasm for the job. This is a refreshing characteristic that employers don't always find in job interviews, and the applicant who displays it sometimes will find out later it was the one quality that made a difference.
Ⅲ. Be prepared. Go over the key points you want to make about yourself. Even write them down on a yellow pad and review them several times before the interview. And don't duck(躲避) the hard questions, put them down and then figure out how you are going to answer them. If you've changed jobs three times in the past seven years, expect to be asked why. And if you want to go that extra mile, put yourself through a dress rehearsal(彩排) by having someone play the role of your future employer and "interview" you. That's an extremely effective technique, one that will give you a much better shot at getting that job.
Ⅳ. Ask questions. Asking questions is how you learn, and in a job interview you definitely want to learn about the company just as much as the company wants to learn about you.
You'll never have a better opportunity to get a feel for your future company or boss. Besides, employers respect someone who displays the initiative (主动) to ask intelligent questions about the company. That shows you possess two of the most persuasive (有说服力的) qualities that we just talked about: you are prepared ,and you care.
Having experienced several job interviews, the author has reached the conclusion that you should ______.

A. tell your future employer your unique abilities, have an open attitude, be well prepared and ask questions
B. purposely show yourself off, have an open attitude, be prepared, ask tough questions
C. tell your future employer your unique abilities, be careful about your outer appearance, prepare and ask tough questions
D. sell your features, be prepared, have an open attitude and ask questions

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